问题 单项选择题

差别待遇是指一国给予外国人不同于本国人的待遇,或给予不同国家的外国人不同的待遇。前者一般是指给予外国人或外国法人的权利在有些方面小于本国国民或法人,但也包括有些时候给予外国人或法人某些方面超过本国国民或法人的待遇;后者是指基于地理、历史、民族等因素而给予某些国家的待遇比给予其他国家的更为优惠。
根据上述定义,下列属于差别待遇的是( )。

A.由于科威特更为亲美,所以科威特对美国的石油输出价格远低于伊拉克对美国的石油输出价格
B.根据收入水平的高低,对常住中国的外国人征收不同比率的个人所得税
C.为吸引外资,A国向在其境内投资的外商征收的税要小于本国企业应缴的税款
D.阿姆斯特丹为扩大阿拉伯国家对其的石油出口,大大降低了从阿拉伯国家进口产品的关税

答案

参考答案:C

解析: 差别待遇定义项中的主体是“一国”,而A项中的主体是科威特和伊拉克两国,故排除A项;差别待遇是按照国别而做出的,B项中所征收的个人所得税是按照其收入水平决定的,不属于差别待遇,排除B项;C项中体现了A国给予外国企业的待遇要优于对本国企业的待遇,这就属于差别待遇;D项中的阿姆斯特丹是一个城市,而不是一个国家,所以不符合定义项的主体要求,予以排除。本题选C。

阅读理解
从下面方框中选择适当的选项填人短文中.选项中有两项是多余的.
A. go B. about C. down   D. saying  E. surprised   F. voice
G. around   H. happiness  I. others     J. sorry    K. owner  L. thank
                                    The Secret of Happiness
     The old man entered the restaurant slowly wearing an old coat and trousers.  He looked around, but it
 seemed no one cared __1__ him.  A young waitress named Mary saw him __2__ toward a table by the
 window.  She ran over to him, and said,  "Here,  Sir.  Let me give you a hand with that chair. "
     Without __3__  a word, he smiled and nodded a "thank you". She pulled the chair away from the table.
  Then she helped him move in front of the chair, and sit __4__ comfortably.
     In a soft and clear __5__ he said,  "Thank you for your kind gestures,  Miss. "
     "You're welcome,  Sir," she replied,  "My name is Mary.  I'll be back in a moment, and if you need
 anything just wave at me!"
     After he had finished a meal of cakes and hot lemon tea, Mary brought him the change from his bill.  She
  helped him up from his chair, handed him his coat, and walked with him to the front door.
    Holding the door open for him, she said, "Come back and see us, Sir!"
    He turned __6__ and nodded a "thank you".   "You are very kind," he said softly.
    When Mary went to clean his table, she was__7__ to find a business card and a piece of paper under his
  plate.  Under the paper was a one-hundred dollar bill.
    The paper read.  "Dear Mary, I respect you very much, and you respect yourself too. It shows by the
 way you treat __8__.You have found the secret of __9__. Your kind gestures will shine through to those
 who meet you. "
    In fact, the old man was the __10__ of the restaurant where she worked.
实验题